CLA-2-61:OT:RR:NC:TA:361

Ms. Meslissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a woman’s knit T-shirts from Honduras.

Dear Ms. Stanczak:

In your letter dated April 16, 2009, you requested a tariff classification ruling for a woman’s T-shirt.

The submitted sample, Style #MKT22, is a woman’s T-shirt constructed from 100% cotton knit fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, a screen-printed design on the front panel, and a straight hemmed bottom.

We are returning your sample as requested.

The applicable subheading for the T-shirt, Style MKT22, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052.

Sincerely,


Robert B. Swierupski
Director
National Commodity Specialist Division